Matching dissimilar flooring surfaces at a juncture, i.e., an interface, between the flooring surfaces is desirable and useful. Uneven flooring surfaces pose encumbrances to wheeled devices, such as food trays, wheel chairs and office equipment. Different floor coverings such as different tiles like ceramic and vinyl, solid wood and wood laminates, and carpeting of different heights, have different thicknesses and require transition such as between rooms or between selected floor areas. Therefore, a need exists for a new and improved shim device and a method of using the same for use in smoothly interfacing dissimilar flooring surfaces. The prior art generally provides only a rigid barrier between two dissimilar surfaces without providing a calibrated means to level and transition on one side to a disproportionate height and floor covering thickness compared to the other side.